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Statutory Buyouts and Discounts Under the FMV Standard: An Awkward Pair?

Nov 09, 2021

 
Valuation discounts can and often do play an outsized role in contested appraisal proceedings involving the valuation of equity interests in closely held business entities for which there is no public market.

This is certainly true in appraisal contests applying the fair market value (FMV) standard generally used in gift and estate tax matters and matrimonial cases, under which accredited business appraisers must consider applicable discounts including the two most common and potentially largest discounts for lack of control.

Consider this topic in more detail from the perspective of attorney, Peter Mahler in this article published by New York Business Divorce.

Disclaimer: The views, opinions or examples included in linked article are those of the author and do not necessarily reflect an official policy or position of ASA or its members.